Search results for: yield quality.
3150 Ways for the Development of the Audit Quality Control System through the Analysis of Ongoing Problems, Experience and Challenges: Example of the Republic of Georgia
Authors: Levan Sabauri
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Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.
Keywords: Audit quality control, audit program, financial statement, perspective analysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6953149 Biodiesel as an Alternative Fuel for Diesel Engines
Authors: F. Halek, A. Kavousi, M. Banifatemi
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There is growing interest in biodiesel (fatty acid methyl ester or FAME) because of the similarity in its properties when compared to those of diesel fuels. Diesel engines operated on biodiesel have lower emissions of carbon monoxide, unburned hydrocarbons, particulate matter, and air toxics than when operated on petroleum-based diesel fuel. Production of fatty acid methyl ester (FAME) from rapeseed (nonedible oil) fatty acid distillate having high free fatty acids (FFA) was investigated in this work. Conditions for esterification process of rapeseed oil were 1.8 % H2SO4 as catalyst, MeOH/oil of molar ratio 2 : 0.1 and reaction temperature 65 °C, for a period of 3h. The yield of methyl ester was > 90 % in 1 h. The amount of FFA was reduced from 93 wt % to less than 2 wt % at the end of the esterification process. The FAME was pureed by neutralization with 1 M sodium hydroxide in water solution at a reaction temperature of 62 °C. The final FAME product met with the biodiesel quality standard, and ASTM D 6751.Keywords: Alternative Fuels, Biodiesel, Fatty Acid, MethylEster, Seed Oil, Transesterification.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21083148 Development of a Catchment Water Quality Model for Continuous Simulations of Pollutants Build-up and Wash-off
Authors: Iqbal Hossain, Dr. Monzur Imteaz, Dr. Shirley Gato-Trinidad, Prof. Abdallah Shanableh
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Estimation of runoff water quality parameters is required to determine appropriate water quality management options. Various models are used to estimate runoff water quality parameters. However, most models provide event-based estimates of water quality parameters for specific sites. The work presented in this paper describes the development of a model that continuously simulates the accumulation and wash-off of water quality pollutants in a catchment. The model allows estimation of pollutants build-up during dry periods and pollutants wash-off during storm events. The model was developed by integrating two individual models; rainfall-runoff model, and catchment water quality model. The rainfall-runoff model is based on the time-area runoff estimation method. The model allows users to estimate the time of concentration using a range of established methods. The model also allows estimation of the continuing runoff losses using any of the available estimation methods (i.e., constant, linearly varying or exponentially varying). Pollutants build-up in a catchment was represented by one of three pre-defined functions; power, exponential, or saturation. Similarly, pollutants wash-off was represented by one of three different functions; power, rating-curve, or exponential. The developed runoff water quality model was set-up to simulate the build-up and wash-off of total suspended solids (TSS), total phosphorus (TP) and total nitrogen (TN). The application of the model was demonstrated using available runoff and TSS field data from road and roof surfaces in the Gold Coast, Australia. The model provided excellent representation of the field data demonstrating the simplicity yet effectiveness of the proposed model.
Keywords: Catchment, continuous pollutants build-up, pollutants wash-off, runoff, runoff water quality model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 31353147 Modified Naïve Bayes Based Prediction Modeling for Crop Yield Prediction
Authors: Kefaya Qaddoum
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Most of greenhouse growers desire a determined amount of yields in order to accurately meet market requirements. The purpose of this paper is to model a simple but often satisfactory supervised classification method. The original naive Bayes have a serious weakness, which is producing redundant predictors. In this paper, utilized regularization technique was used to obtain a computationally efficient classifier based on naive Bayes. The suggested construction, utilized L1-penalty, is capable of clearing redundant predictors, where a modification of the LARS algorithm is devised to solve this problem, making this method applicable to a wide range of data. In the experimental section, a study conducted to examine the effect of redundant and irrelevant predictors, and test the method on WSG data set for tomato yields, where there are many more predictors than data, and the urge need to predict weekly yield is the goal of this approach. Finally, the modified approach is compared with several naive Bayes variants and other classification algorithms (SVM and kNN), and is shown to be fairly good.
Keywords: Tomato yields prediction, naive Bayes, redundancy
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 51093146 Quality Service Standard of Food and Beverage Service Staff in Hotel
Authors: Thanasit Suksutdhi
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This survey research aims to study the standard of service quality of food and beverage service staffs in hotel business by studying the service standard of three sample hotels, Siam Kempinski Hotel Bangkok, Four Seasons Resort Chiang Mai, and Banyan Tree Phuket. In order to find the international service standard of food and beverage service, triangular research, i.e. quantitative, qualitative, and survey were employed. In this research, questionnaires and in-depth interview were used for getting the information on the sequences and method of services. There were three parts of modified questionnaires to measure service quality and guest’s satisfaction including service facilities, attentiveness, responsibility, reliability, and circumspection. This study used sample random sampling to derive subjects with the return rate of the questionnaires was 70% or 280. Data were analyzed by SPSS to find arithmetic mean, SD, percentage, and comparison by t-test and One-way ANOVA. The results revealed that the service quality of the three hotels were in the international level which could create high satisfaction to the international customers. Recommendations for research implementations were to maintain the area of good service quality, and to improve some dimensions of service quality such as reliability. Training in service standard, product knowledge, and new technology for employees should be provided. Furthermore, in order to develop the service quality of the industry, training collaboration between hotel organization and educational institutions in food and beverage service should be considered.
Keywords: Service standard, food and beverage department, sequence of service, service method.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 78033145 A Novel Approach for Beneficiation and Dewatering of Coal Fines for Indian Coal Preparation Plant
Authors: K.K. Sharma, K.M.K. Sinha, T.G. Charan, D.D. Haldar
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An attempt has been made to beneficiate the Indian coking coal fines by a combination of Spiral, flotation and Oleo Flotation processes. Beneficiation studies were also carried out on - 0.5mm coal fines using flotation and oleo flotation by splitting at size 0.063mm.Size fraction of 0.5mm-0.063mm and -0.063mm size were treated in flotation and Oleo flotation respectively. The washability studies on the fraction 3-0.5 mm indicated that good separation may be achieved when it is fed in a spiral. Combined product of Spiral, Flotation and Oleo Flotation has given a significant yield at acceptable ash%. Studies were also conducted to see the dewatering of combined product by batch type centrifuge. It may further be suggested that combination of different processes may be used to treat the -3 mm fraction in an integrated manner to achieve the yield at the desired ash level. The treatment of the 3/1 mm -0.5 mm size fraction by spiral,-0.5-0.63 mm by conventional froth flotation and - 0.063 fractions by oleo flotation may provide a complete solution of beneficiation and dewatering of coal fines, and can effectively address the environmental problems caused by coal fines.Keywords: coal fines, dewatering, environment, flotation, oleoflotation, spiral
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21233144 Effects of Material Properties of Warhead Casing on Natural Fragmentation Performance of High Explosive (HE) Warhead
Authors: G. Tanapornraweekit, W. Kulsirikasem
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This research paper presents numerical studies of the characteristics of warhead fragmentation in terms of initial velocities, spray angles of fragments and fragment mass distribution of high explosive (HE) warhead. The behavior of warhead fragmentation depends on shape and size of warhead, thickness of casing, type of explosive, number and position of detonator, and etc. This paper focuses on the effects of material properties of warhead casing, i.e. failure strain, initial yield and ultimate strength on the characteristics of warhead fragmentation. It was found that initial yield and ultimate strength of casing has minimal effects on the initial velocities and spray angles of fragments. Moreover, a brittle warhead casing with low failure strain tends to produce higher number of fragments with less average fragment mass.Keywords: Detonation, Material Properties, Natural Fragment, Warhead
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 37493143 Enhancement of Mechanical and Dissolution Properties of a Cast Magnesium Alloy via Equal Angular Channel Processing
Authors: Tim Dunne, Jiaxiang Ren, Lei Zhao, Peng Cheng, Yi Song, Yu Liu, Wenhan Yue, Xiongwen Yang
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Two decades of the Shale Revolution has transforming transformed the global energy market, in part by the adaption of multi-stage dissolvable frac plugs. Magnesium has been favored for the bulk of plugs, requiring development of materials to suit specific field requirements. Herein, the mechanical and dissolution results from equal channel angular pressing (ECAP) of two cast dissolvable magnesium alloy are described. ECAP was selected as a route to increase the mechanical properties of two formulations of dissolvable magnesium, as solutionizing failed. In this study, 1” square cross section samples cast Mg alloys formulations containing rare earth were processed at temperatures ranging from 200 to 350 °C, at a rate of 0.005”/s, with a backpressure from 0 to 70 MPa, in a brass, or brass + graphite sheet. Generally, the yield and ultimate tensile strength (UTS) doubled for all. For formulation DM-2, the yield increased from 100 MPa to 250 MPa; UTS from 175 MPa to 325 MPa, but the strain fell from 2 to 1%. Formulation DM-3 yield increased from 75 MPa to 200 MPa, UTS from 150 MPa to 275 MPa, with strain increasing from 1 to 3%. Meanwhile, ECAP has also been found to reduce the dissolution rate significantly. A microstructural analysis showed grain refinement of the alloy and the movement of secondary phases away from the grain boundary. It is believed that reconfiguration of the grain boundary phases increased the mechanical properties and decreased the dissolution rate. ECAP processing of dissolvable high rare earth content magnesium is possible despite the brittleness of the material. ECAP is a possible processing route to increase mechanical properties for dissolvable aluminum alloys that do not extrude.Keywords: Equal channel angular processing, dissolvable magnesium, frac plug, mechanical properties.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4263142 Fermentation of Xylose and Glucose Mixture in Intensified Reactors by Scheffersomyces stipitis to Produce Ethanol
Authors: S. C. Santos, S. R. Dionísio, A. L. D. De Andrade, L. R. Roque, A. C. Da Costa, J. L. Ienczak
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In this work, two fermentations at different temperatures (25 and 30ºC), with cell recycling, were accomplished to produce ethanol, using a mix of commercial substrates, xylose (70%) and glucose (30%), as organic source for Scheffersomyces stipitis. Five consecutive fermentations of 80 g L-1 (1º, 2º and 3º recycles), 96 g L-1 (4º recycle) and 120 g L-1 (5º recycle)reduced sugars led to a final maximum ethanol concentration of 17.2 and 34.5 g L-1, at 25 and 30ºC, respectively. Glucose was the preferred substrate; moreover xylose startup degradation was initiated after a remaining glucose presence in the medium. Results showed that yeast acid treatment, performed before each cycle, provided improvements on cell viability, accompanied by ethanol productivity of 2.16 g L-1 h- 1 at 30ºC. A maximum 36% of xylose was retained in the fermentation medium and after five-cycle fermentation an ethanol yield of 0.43 g ethanol/g sugars was observed. S. stipitis fermentation capacity and tolerance showed better results at 30ºC with 83.4% of theoretical yield referenced on initial biomass.Keywords: 5-carbon sugar, cell recycling fermenter, mixed sugars, xylose-fermenting yeast.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 27583141 The Effects of Methionine and Acetate Concentrations on Mycophenolic Acid Production by Penicillium bervicompactum MUCL 19011 in Submerged Culture
Authors: F. Ardestani, S.A. Fatemi, B. Yakhchali, M. Hosseyni, G. Najafpour
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Mycophenolic acid “MPA" is a secondary metabolite of Penicillium bervicompactum with antibiotic and immunosuppressive properties. In this study, fermentation process was established for production of mycophenolic acid by Penicillium bervicompactum MUCL 19011 in shake flask. The maximum MPA production, product yield and productivity were 1.379 g/L, 18.6 mg/g glucose and 4.9 mg/L.h respectively. Glucose consumption, biomass and MPA production profiles were investigated during fermentation time. It was found that MPA production starts approximately after 180 hours and reaches to a maximum at 280 h. In the next step, the effects of methionine and acetate concentrations on MPA production were evaluated. Maximum MPA production, product yield and productivity (1.763 g/L, 23.8 mg/g glucose and 6.30 mg/L. h respectively) were obtained with using 2.5 g/L methionine in culture medium. Further addition of methionine had not more positive effect on MPA production. Finally, results showed that the addition of acetate to the culture medium had not any observable effect on MPA production.Keywords: Penicillium bervicompactum, Methionine, Mycophenolic acid, Submerged culture
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14963140 Experimental Investigation of a Novel Reaction in Reduction of Sulfates by Natural Gas as a Reducing Agent
Authors: Ali Ghiaseddin , Akram Nemati
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In a pilot plant scale of a fluidized bed reactor, a reduction reaction of sodium sulfate by natural gas has been investigated. Natural gas is applied in this study as a reductant. Feed density, feed mass flow rate, natural gas and air flow rate (independent parameters)and temperature of bed and CO concentration in inlet and outlet of reactor (dependent parameters) were monitored and recorded at steady state. The residence time was adjusted close to value of traditional reaction [1]. An artificial neural network (ANN) was established to study dependency of yield and carbon gradient on operating parameters. Resultant 97% accuracy of applied ANN is a good prove that natural gas can be used as a reducing agent. Predicted ANN model for relation between other sources carbon gradient (accuracy 74%) indicates there is not a meaningful relation between other sources carbon variation and reduction process which means carbon in granule does not have significant effect on the reaction yield.Keywords: reduction by natural gas, fluidized bed, sulfate, sulfide, artificial neural network
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15223139 Development of Storm Water Quality Improvement Strategy Plan for Local City Councils in Western Australia
Authors: Ranjan Sarukkalige, Dinushi Gamage
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The aim of this study was to develop a storm water quality improvement strategy plan (WQISP) which assists managers and decision makers of local city councils in enhancing their activities to improve regional water quality. City of Gosnells in Western Australia has been considered as a case study. The procedure on developing the WQISP consists of reviewing existing water quality data, identifying water quality issues in the study areas and developing a decision making tool for the officers, managers and decision makers. It was found that land use type is the main factor affecting the water quality. Therefore, activities, sources and pollutants related to different land use types including residential, industrial, agricultural and commercial are given high importance during the study. Semi-structured interviews were carried out with coordinators of different management sections of the regional councils in order to understand the associated management framework and issues. The issues identified from these interviews were used in preparing the decision making tool. Variables associated with the defined “value versus threat" decision making tool are obtained from the intensive literature review. The main recommendations provided for improvement of water quality in local city councils, include non-structural, structural and management controls and potential impacts of climate change.
Keywords: Storm water quality, Storm water Management, Land use, Strategy plan
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16673138 Reliability of Slender Reinforced Concrete Columns: Part 1
Authors: Metwally Abdel Aziz Ahmed, Ahmed Shaban Abdel Hay Gabr, Inas Mohamed Saleh
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The main objective of structural design is to ensure safety and functional performance requirements of a structural system for its target reliability levels. In this study, the reliability index for the reinforcement concrete slender columns with rectangular cross section is studied. The variable parameters studied include the loads, the concrete compressive strength, the steel yield strength, the dimensions of concrete cross-section, the reinforcement ratio, and the location of steel placement. Risk analysis program was used to perform the analytical study. The effect of load eccentricity on the reliability index of reinforced concrete slender column was studied and presented. The results of this study indicate that the good quality control improve the performance of slender reinforced columns through increasing the reliability index β.Keywords: Reliability, reinforced concrete, safety, slender column.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16703137 Bone Mineral Density and Quality, Body Composition of Women in the Postmenopausal Period
Authors: Vladyslav Povoroznyuk, Oksana Ivanyk, Nataliia Dzerovych
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In the diagnostics of osteoporosis, the gold standard is considered to be bone mineral density; however, X-ray densitometry is not an accurate indicator of osteoporotic fracture risk under all circumstances. In this regard, the search for new methods that could determine the indicators not only of the mineral density, but of the bone tissue quality, is a logical step for diagnostic optimization. One of these methods is the evaluation of trabecular bone quality. The aim of this study was to examine the quality and mineral density of spine bone tissue, femoral neck, and body composition of women depending on the duration of the postmenopausal period, to determine the correlation of body fat with indicators of bone mineral density and quality. The study examined 179 women in premenopausal and postmenopausal periods. The patients were divided into the following groups: Women in the premenopausal period and women in the postmenopausal period at various stages (early, middle, late postmenopause). A general examination and study of the above parameters were conducted with General Electric X-ray densitometer. The results show that bone quality and mineral density probably deteriorate with advancing of postmenopausal period. Total fat and lean mass ratio is not likely to change with age. In the middle and late postmenopausal periods, the bone tissue mineral density of the spine and femoral neck increases along with total fat mass.
Keywords: Osteoporosis, bone tissue mineral density, bone quality, fat mass, lean mass, postmenopausal osteoporosis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9403136 Production of Pig Iron by Smelting of Blended Pre-Reduced Titaniferous Magnetite Ore and Hematite Ore Using Lean Grade Coal
Authors: Bitan Kumar Sarkar, Akashdeep Agarwal, Rajib Dey, Gopes Chandra Das
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The rapid depletion of high-grade iron ore (Fe2O3) has gained attention on the use of other sources of iron ore. Titaniferous magnetite ore (TMO) is a special type of magnetite ore having high titania content (23.23% TiO2 present in this case). Due to high TiO2 content and high density, TMO cannot be treated by the conventional smelting reduction. In this present work, the TMO has been collected from high-grade metamorphic terrain of the Precambrian Chotanagpur gneissic complex situated in the eastern part of India (Shaltora area, Bankura district, West Bengal) and the hematite ore has been collected from Visakhapatnam Steel Plant (VSP), Visakhapatnam. At VSP, iron ore is received from Bailadila mines, Chattisgarh of M/s. National Mineral Development Corporation. The preliminary characterization of TMO and hematite ore (HMO) has been investigated by WDXRF, XRD and FESEM analyses. Similarly, good quality of coal (mainly coking coal) is also getting depleted fast. The basic purpose of this work is to find how lean grade coal can be utilised along with TMO for smelting to produce pig iron. Lean grade coal has been characterised by using TG/DTA, proximate and ultimate analyses. The boiler grade coal has been found to contain 28.08% of fixed carbon and 28.31% of volatile matter. TMO fines (below 75 μm) and HMO fines (below 75 μm) have been separately agglomerated with lean grade coal fines (below 75 μm) in the form of briquettes using binders like bentonite and molasses. These green briquettes are dried first in oven at 423 K for 30 min and then reduced isothermally in tube furnace over the temperature range of 1323 K, 1373 K and 1423 K for 30 min & 60 min. After reduction, the reduced briquettes are characterized by XRD and FESEM analyses. The best reduced TMO and HMO samples are taken and blended in three different weight percentage ratios of 1:4, 1:8 and 1:12 of TMO:HMO. The chemical analysis of three blended samples is carried out and degree of metallisation of iron is found to contain 89.38%, 92.12% and 93.12%, respectively. These three blended samples are briquetted using binder like bentonite and lime. Thereafter these blended briquettes are separately smelted in raising hearth furnace at 1773 K for 30 min. The pig iron formed is characterized using XRD, microscopic analysis. It can be concluded that 90% yield of pig iron can be achieved when the blend ratio of TMO:HMO is 1:4.5. This means for 90% yield, the maximum TMO that could be used in the blend is about 18%.
Keywords: Briquetting reduction, lean grade coal, smelting reduction, TMO.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19213135 Self-Care Behavior and Performance Level Associated with Algerian Chronically Ill Patients
Authors: S. Aberkane, N. Djabali, S. Fafi, A. Baghezza
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Chronic illnesses affect many Algerians. It is possible to investigate the impact of illness representations and coping on quality of life and whether illness representations are indirectly associated with quality of life through their influence on coping. This study aims at investigating the relationship between illness perception, coping strategies and quality of life with chronic illness. Illness perceptions are indirectly associated with the quality of life through their influence on coping mediation. A sample of 316 participants with chronic illness living in the region of Batna, Algeria, has been adopted in this study. A correlation statistical analysis is used to determine the relationship between illness perception, coping strategies, and quality of life. Multiple regression analysis was employed to highlight the predictive ability of the dimensions of illness perception and coping strategies on the dependent variables of quality of life, where mediation analysis is considered in the exploration of the indirect effect significance of the mediator. This study provides insights about the relationship between illness perception, coping strategies and quality of life in the considered sample (r = 0.39, p < 0.01). Therefore, it proves that there is an effect of illness identity perception, external and medical attributions related to emotional role, physical functioning, and mental health perceived, and these were fully mediated by the asking for assistance (c’= 0.04, p < 0.05), the guarding (c’= 0.00, p < 0.05), and the task persistence strategy (c’= 0.05, p < 0.05). The findings imply partial support for the common-sense model of illness representations in a chronic illness population. Directions for future research are highlighted, as well as implications for psychotherapeutic interventions which target unhelpful beliefs and maladaptive coping strategies (e.g., cognitive behavioral therapy).
Keywords: Chronic illness, coping, illness perception, quality of life, self-regulation model.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7833134 BasWilCalc – Basket Willow (Salix viminalis) Biomass Yield Calculator
Authors: Wiesław Szulczewski, Wojciech Jakubowski, Andrzej Żyromski, Małgorzata Biniak-Pieróg
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The aim of the paper was to elaborate a novel calculator BasWilCalc, that allows to estimate the actual amount of biomass on the basket willow plantations. The proposed method is based on the results of field experiment conducted during years 2011-2013 on basket willow plantation in the south-western part of Poland. As input data the results of destructive measurements of the diameter, length and weight of willow stems and non-destructive biometric measurements of diameter in the middle of stems and their length during the growing season performed at weekly intervals were used. Performed analysis enabled to develop the algorithm which, due to the fact that energy plantations are of known and constant planting structure, allows to estimate the actual amount of willow basket biomass on the plantation with a given probability and accuracy specified by the model, based on the number of stems measured and the age of the plantation.
Keywords: Basket willow (Salix viminalis) biomass, biometric measurements, yield, biomass calculator.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16673133 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics
Authors: Ichiro Mukai
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The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.
Keywords: Accruals, earnings quality, IFRS, information comparability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7663132 Quality Determinants of Client Satisfaction: A Case Study of Australian Consulting Engineers, Sydney, Australia
Authors: Elham S. Hasham, Anthony S. Hasham
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The construction industry is one of Australia’s fastest growing industries and its success is a result of a firm’s client satisfaction with focus on product determinants such as price and quality. Ensuring quality at every phase is a must and building rapport with the client will go a long way. To capitalize on the growing demand for Engineering Consulting Firms (ECFs), it is imperative to stress the implication of customer satisfaction and excellence in standards and performance. Consequently, the emphasis should be on improving employee skills through various training provisions. Clients seek consistency and thus expect that all services should be similar in respect to quality and the ability of the service to meet their needs. This calls for empowerment and comfortable work conditions to motivate employees and give them incentive to deliver quality and excellent output. The methodology utilized is triangulation - a combination of both quantitative and qualitative research. The case study - Australian Consulting Engineers (ACE) - was established in Australia in 1995 and has operations throughout Australia, the Philippines, Europe, UAE, KSA, and with a branch in Lebanon. ACE is affiliated with key agencies and support organizations in the engineering industry with International Organization for Standardization (ISO) certifications in Safety and Quality Management. The objective of this study, conducted in Australia, is significant as it sheds light on employee motivation and client satisfaction as imperative determinants of the success of an organization.
Keywords: Organizational behaviour, leadership, satisfaction, motivation, quality service.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 453131 A Black-box Approach for Response Quality Evaluation of Conversational Agent Systems
Authors: Ong Sing Goh, C. Ardil, Wilson Wong, Chun Che Fung
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The evaluation of conversational agents or chatterbots question answering systems is a major research area that needs much attention. Before the rise of domain-oriented conversational agents based on natural language understanding and reasoning, evaluation is never a problem as information retrieval-based metrics are readily available for use. However, when chatterbots began to become more domain specific, evaluation becomes a real issue. This is especially true when understanding and reasoning is required to cater for a wider variety of questions and at the same time to achieve high quality responses. This paper discusses the inappropriateness of the existing measures for response quality evaluation and the call for new standard measures and related considerations are brought forward. As a short-term solution for evaluating response quality of conversational agents, and to demonstrate the challenges in evaluating systems of different nature, this research proposes a blackbox approach using observation, classification scheme and a scoring mechanism to assess and rank three example systems, AnswerBus, START and AINI.
Keywords: Evaluation, conversational agents, Response Quality, chatterbots
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19273130 Worth of Sick Building Syndrome and Enhance the Quality of Life in Green Building
Authors: Kamyar Kabirifar, Majid Azarniush, Behbood Maashkar
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A proper house is a suitable residential area which provides comfort, proper accessibility, security, stability and permanence of structure, enough lighting, proper initial infrastructures and ventilation for its inhabitants and the most important of all, it should be proportional to the family’s financial power .
Saving energy and making optimal usage of it and also taking advantage of stable energies are the bases of green buildings. Making green building will help the health of a person living in it and in its surrounding. It will support the people and provoke their satisfaction. Not only it will bring about the raise of level of the quality of life for building inhabitants, but it will cause the promotion of quality level of life of the people living in the surrounding area and in general the society.
Keywords: Quality of Life, Green Building, environment pollution, Sick Building.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18313129 Influence of Deficient Materials on the Reliability of Reinforced Concrete Members
Authors: Sami W. Tabsh
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The strength of reinforced concrete depends on the member dimensions and material properties. The properties of concrete and steel materials are not constant but random variables. The variability of concrete strength is due to batching errors, variations in mixing, cement quality uncertainties, differences in the degree of compaction and disparity in curing. Similarly, the variability of steel strength is attributed to the manufacturing process, rolling conditions, characteristics of base material, uncertainties in chemical composition, and the microstructure-property relationships. To account for such uncertainties, codes of practice for reinforced concrete design impose resistance factors to ensure structural reliability over the useful life of the structure. In this investigation, the effects of reductions in concrete and reinforcing steel strengths from the nominal values, beyond those accounted for in the structural design codes, on the structural reliability are assessed. The considered limit states are flexure, shear and axial compression based on the ACI 318-11 structural concrete building code. Structural safety is measured in terms of a reliability index. Probabilistic resistance and load models are compiled from the available literature. The study showed that there is a wide variation in the reliability index for reinforced concrete members designed for flexure, shear or axial compression, especially when the live-to-dead load ratio is low. Furthermore, variations in concrete strength have minor effect on the reliability of beams in flexure, moderate effect on the reliability of beams in shear, and sever effect on the reliability of columns in axial compression. On the other hand, changes in steel yield strength have great effect on the reliability of beams in flexure, moderate effect on the reliability of beams in shear, and mild effect on the reliability of columns in axial compression. Based on the outcome, it can be concluded that the reliability of beams is sensitive to changes in the yield strength of the steel reinforcement, whereas the reliability of columns is sensitive to variations in the concrete strength. Since the embedded target reliability in structural design codes results in lower structural safety in beams than in columns, large reductions in material strengths compromise the structural safety of beams much more than they affect columns.
Keywords: Code, flexure, limit states, random variables, reinforced concrete, reliability, reliability index, shear, structural safety.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25843128 Automatic Musical Genre Classification Using Divergence and Average Information Measures
Authors: Hassan Ezzaidi, Jean Rouat
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Recently many research has been conducted to retrieve pertinent parameters and adequate models for automatic music genre classification. In this paper, two measures based upon information theory concepts are investigated for mapping the features space to decision space. A Gaussian Mixture Model (GMM) is used as a baseline and reference system. Various strategies are proposed for training and testing sessions with matched or mismatched conditions, long training and long testing, long training and short testing. For all experiments, the file sections used for testing are never been used during training. With matched conditions all examined measures yield the best and similar scores (almost 100%). With mismatched conditions, the proposed measures yield better scores than the GMM baseline system, especially for the short testing case. It is also observed that the average discrimination information measure is most appropriate for music category classifications and on the other hand the divergence measure is more suitable for music subcategory classifications.Keywords: Audio feature, information measures, music genre.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15773127 Adverse Impacts of Poor Wastewater Management Practices on Water Quality in Gebeng Industrial Area, Pahang, Malaysia
Authors: I. M. Sujaul, M. A. Sobahan, A. A. Edriyana, F. M. Yahaya, R. M. Yunus
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This study was carried out to investigate the adverse effect of industrial wastewater on surface water quality in Gebeng industrial estate, Pahang, Malaysia. Surface water was collected from six sampling stations. Physicochemical parameters were characterized based on in-situ and ex-situ analysis according to standard methods by American Public Health Association (APHA). Selected heavy metals were determined by using Inductively Coupled Plasma Mass Spectrometry (ICP MS). The results revealed that the concentration of heavy metals such as Pb, Cu, Cd, Cr and Hg were high in samples. The results also showed that the value of Pb and Hg were higher in the wet season in comparison to dry season. According to Malaysia National Water Quality Standard (NWQS) and Water Quality Index (WQI) all the sampling station were categorized as class IV (highly polluted). The present study revealed that the adverse effects of careless disposal of wastes and directly discharge of effluents affected on surface water quality. Therefore, the authorities should implement the laws to ensure the proper practices of wastewater management for environmental sustainability around the study area.Keywords: Gebeng, heavy metals, waste water, water quality index.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23253126 Effect of Enzyme and Heat Pretreatment on Sunflower Oil Recovery Using Aqueous and Hexane Extractions
Authors: E. Danso-Boateng
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The effects of enzyme action and heat pretreatment on oil extraction yield from sunflower kernels were analysed using hexane extraction with Soxhlet, and aqueous extraction with incubator shaker. Ground kernels of raw and heat treated kernels, each with and without Viscozyme treatment were used. Microscopic images of the kernels were taken to analyse the visible effects of each treatment on the cotyledon cell structure of the kernels. Heat pretreated kernels before both extraction processes produced enhanced oil extraction yields than the control, with steam explosion the most efficient. In hexane extraction, applying a combination of steam explosion and Viscozyme treatments to the kernels before the extraction gave the maximum oil extractable in 1 hour; while for aqueous extraction, raw kernels treated with Viscozyme gave the highest oil extraction yield. Remarkable cotyledon cell disruption was evident in kernels treated with Viscozyme; whereas steam explosion and conventional heat treated kernels had similar effects.
Keywords: Enzyme-assisted aqueous and hexane extraction, heatpretreatment, sunflower cotyledon structure, sunflower oil extraction
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 34743125 User-Perceived Quality Factors for Certification Model of Web-Based System
Authors: Jamaiah H. Yahaya, Aziz Deraman, Abdul Razak Hamdan, Yusmadi Yah Jusoh
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One of the most essential issues in software products is to maintain it relevancy to the dynamics of the user’s requirements and expectation. Many studies have been carried out in quality aspect of software products to overcome these problems. Previous software quality assessment models and metrics have been introduced with strengths and limitations. In order to enhance the assurance and buoyancy of the software products, certification models have been introduced and developed. From our previous experiences in certification exercises and case studies collaborating with several agencies in Malaysia, the requirements for user based software certification approach is identified and demanded. The emergence of social network applications, the new development approach such as agile method and other varieties of software in the market have led to the domination of users over the software. As software become more accessible to the public through internet applications, users are becoming more critical in the quality of the services provided by the software. There are several categories of users in web-based systems with different interests and perspectives. The classifications and metrics are identified through brain storming approach with includes researchers, users and experts in this area. The new paradigm in software quality assessment is the main focus in our research. This paper discusses the classifications of users in web-based software system assessment and their associated factors and metrics for quality measurement. The quality model is derived based on IEEE structure and FCM model. The developments are beneficial and valuable to overcome the constraints and improve the application of software certification model in future.
Keywords: Software certification model, user centric approach, software quality factors, metrics and measurements, web-based system.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21483124 Application of Data Envelopment Analysis to Assess Quality Management Efficiency
Authors: Chuen Tse Kuah, Kuan Yew Wong, Farzad Behrouzi
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This paper is aimed to give an illustration on the application of Data Envelopment Analysis (DEA) as a tool to assess Quality Management (QM) efficiency. A variant of DEA, slack based measure (SBM) is used for this purpose. From this study, it is found that DEA is suitable to measure QM efficiency and give improvement suggestions to the inefficient QM.Keywords: Quality Management, Data Envelopment Analysis, Slack Based Measure, Efficiency Measurement.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20893123 Influence of High Speed Parameters on the Quality of Machined Surface
Authors: Jana Novakova, Lenka Petrkovska, Josef Brychta, Robert Cep, Lenka Ocenasova
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The contribution is dealing with the influence of high speed parameters on the quality of machined surface. In general the principle of high speed cutting lies in achieving faster machine times with concurrent increase in accuracy and quality of the machined areas in largely irregular, mathematically hard to define shapes. High speed machining is a highly effective method of machining with the following goals: increasing of machining productivity, increasing of quality of the machined surface, improving of machining economy, improving of ecological aspects of machining. This article is based on an experiment performed by the Department of Machining and Assembly of the Faculty of Mechanical Engineering of VŠBTechnical University of Ostrava.
Keywords: High speed cutting, measurement, surface integrity, surface roughness, residual stress/
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18093122 Pattern Recognition Using Feature Based Die-Map Clusteringin the Semiconductor Manufacturing Process
Authors: Seung Hwan Park, Cheng-Sool Park, Jun Seok Kim, Youngji Yoo, Daewoong An, Jun-Geol Baek
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Depending on the big data analysis becomes important, yield prediction using data from the semiconductor process is essential. In general, yield prediction and analysis of the causes of the failure are closely related. The purpose of this study is to analyze pattern affects the final test results using a die map based clustering. Many researches have been conducted using die data from the semiconductor test process. However, analysis has limitation as the test data is less directly related to the final test results. Therefore, this study proposes a framework for analysis through clustering using more detailed data than existing die data. This study consists of three phases. In the first phase, die map is created through fail bit data in each sub-area of die. In the second phase, clustering using map data is performed. And the third stage is to find patterns that affect final test result. Finally, the proposed three steps are applied to actual industrial data and experimental results showed the potential field application.
Keywords: Die-Map Clustering, Feature Extraction, Pattern Recognition, Semiconductor Manufacturing Process.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 31513121 Response Quality Evaluation in Heterogeneous Question Answering System: A Black-box Approach
Authors: Goh Ong Sing, C. Ardil, Wilson Wong, Shahrin Sahib
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The evaluation of the question answering system is a major research area that needs much attention. Before the rise of domain-oriented question answering systems based on natural language understanding and reasoning, evaluation is never a problem as information retrieval-based metrics are readily available for use. However, when question answering systems began to be more domains specific, evaluation becomes a real issue. This is especially true when understanding and reasoning is required to cater for a wider variety of questions and at the same time achieve higher quality responses The research in this paper discusses the inappropriateness of the existing measure for response quality evaluation and in a later part, the call for new standard measures and the related considerations are brought forward. As a short-term solution for evaluating response quality of heterogeneous systems, and to demonstrate the challenges in evaluating systems of different nature, this research presents a black-box approach using observation, classification scheme and a scoring mechanism to assess and rank three example systems (i.e. AnswerBus, START and NaLURI).
Keywords: Evaluation, question answering, response quality.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1859